Travis, Inc. reports the following information (assume no beginning inventory): Units produced 2,900 units Units sold Sales price 2,800 units $240 per unit Direct materials $55 per unit Direct labor $23 per unit Variable manufacturing overhead $15 per unit Fixed manufacturing overhead $11,600 per year Variable selling and administrative costs $3 per unit 4 Fixed selling and administrative costs What is the unit product cost using variable costing? $10,900 per year OA. $93 OB. $97 C. $96 OD. $100